Phantom Equity Arrangements And IRS Section 409A

Law360, New York ( August 27, 2012, 11:56 AM EDT) -- While stock options made up the lion's share of equity-based compensation for several decades, recent changes in accounting rules and increasing investor demand for a correlation of pay with company performance have led to a proliferation of performance-based "full-value" incentive awards, most commonly in the form of restricted stock units....

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